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NY F83685

May 3, 2000

CLA-2-39:RR:NC:3:353 F83685


TARIFF NO.: 3926.20.9050

Mr. Brian Tell
B.B. Dakota, Inc.
298 Broadway
Laguna Beach, CA 92651

RE: The tariff classification of a babies’ jacket from China.

Dear Mr. Tell:

In your letter dated March 10, 2000 you requested a tariff classification ruling. The submitted sample was sent to the Customs laboratory for analysis, which delayed our response.

The submitted sample Style # 306 Babies Jacket is composed of an outer shell of a 100% knit polyester fabric that is coated or covered on the outer surface with a 75% polyvinyl chloride/25% polyurethane cellular plastic material, which completely obscures the underlying fabric. The garment has an imitation leather look, is waist to hip length, features a collar, three-button left over right full front closure, two waist-level front patch pockets, and a woven 100% polyester fabric lining.

Independent and Customs laboratory testing confirms that the jacket is coated with a cellular plastic material.

Chapter 59 note 2(a)(5), states that:

2. Heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)

The textile fabric backing for Style # 306 Babies Jacket is used merely for reinforcement purposes and the jacket is therefore classified in Chapter 39.

The applicable subheading for the Style # 306 Babies Jacket will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other: Other.” The rate of duty will be 5% ad valorem.

There are no quota or visa requirements on this merchandise.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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